RAFA BENITEZ'S growing reputation as a master tactician is supported by the legend he is facing this Sunday.

Sir Alex Ferguson joined the Benitez fan club following Liverpool's European Cup success.

The pair have become friends during the Anfield chief's impressive introduction to English football, with Benitez particularly touched by the warm tribute he received from the United boss last May.

Perhaps it's premature to say so, but Ferguson's warmth for Benitez is a reflection of how Liverpool versus United games haven't seemed so intense in recent times.

Both clubs' disdain for all things Chelsea has undoubtedly threatened each others' position as the most hated rival in the Premiership.

Indeed, there have even been signs of an increasingly healthy respect between Anfield and Old Trafford.

"I travelled to Geneva with Sir Alex Ferguson for the UEFA coaches conference last week. He's a nice person," said Benitez today, sensing none of the unpleasantness which typified this fixture during the 80s and 90s.

"We didn't speak about the game this Sunday, but we were talking a lot about the Champions League. He wanted information on Villarreal.

"I remember Sir Alex sent me a letter of congratulation when we won the Champions League, praising the tactical changes we made at half-time. He was saying it was a fantastic move to put Didi Hamann on.

"Some people may just say well done when you win a big trophy, but the difference with him is he's always thinking as a manager. I like this and his letter meant more to me because of it."

Both Benitez and Ferguson will relish the chance to outwit each other this weekend. Unlike last season, the Reds boss believes there's a more level playing field for the tactical battle.

"I have bad memories of playing Manchester United last year," he said. "We conceded two goals from setpieces at Old Trafford early in the season when we had some new players and we lost at Anfield because of a mistake.

"I thought we did a good job for 30 minutes at home last season, but not after that. They kept the ball well and I think you could argue they were the best team to play at Anfield against us. They were definitely one of the best.

"I remember it was tough, but I think we have a better side now. I think we are more familiar with each other and our system now, and our coaching staff know more about how United play. We had some players like Morientes and Pellegrino making their debut against them last time, so it wasn't easy.

"This time we are going into the match with a lot of confidence. We have three clean sheets and two points away from home. That's not bad, but we know we need to start scoring goals. We've done that in midweek, so that shows that's not going to be a problem."

In the corner of Benitez's office is a blank blackboard which will soon be decorated with the names of the players charged with defeating United.

Only those with a passion for mindreading will dare predict who'll be chalked into the starting line-up.

Benitez proved in midweek he's the master of surprise. His selection for Real Betis resembled a suicide note before kick-off, but was described as a masterstroke at full-time.

As he prepares to take on the man whose football nouse has dominated English football for a decade, he accepted the view there's a fine line between applause and ridicule.

"I like to face big teams like Manchester United because they always have a top manager like Sir Alex and I enjoy competing against them," he said.

"But although people talk about the coaches, it's never a battle between managers. It's always about the players. You can work out the best tactical masterplan ever, but you need the players to do the job.

"If you make mistakes in the game or their players are just better than yours, you can do nothing.

"On Tuesday, people said our changes were a good idea after the game.

"I know if we'd lost, people would say we were crazy to pick the side we did.

"I believe in using all my players and using fresh legs. You have to have a clear idea about the whole season, not just a few games.

"I will have the chance to rest Steven Gerrard this season because of the quality of Sissoko. Last year we had Biscan, who was a good player, but not the same as Sissoko or Gerrard.

"Momo has a similar game to Gerrard so if either or both are playing, I know I'm going to have a midfield which always has a lot of energy and high tempo.

"The success always depends on the players. We used the same approach with Valencia. In one game I rested Baraja and Vicente and we lost at home to Racing Santander. We conceded a goal because my centre-back gave the ball away. The same player made a mistake in the second half and we lost another goal. We lost 2-1 and everyone talked about the error leaving out Baraja and Vicente.

"It wasn't the selection which was wrong, but the mistakes in the match which led to the defeat. At the end of the season when we won the title and UEFA Cup, everyone finally understood the decisions."

The warning couldn't be more clear. Tuesday's mass rotation is a taste of things to come, and Benitez is bracing himself for the day when wholesale changes meet with a negative response.

With Manchester United heading to town, however, there are likely to be fewer surprises in the starting 11.

Benitez added: "Whenever you face the biggest clubs you must always be more careful because they have a lot of strengths. If we do our job well, we know we can make it difficult for them."

A Liverpool win on Sunday is unlikely to warrant a letter of congratulations from Sir Alex this time.

But a simple handshake and 'well done' will leave Benitez feeling equally content.